The Customs (Import Duty) (EU Exit) Regulations 2018

PART 5 U.K. Notification and discharge of liability

Modifications etc. (not altering text)

C1 Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.

Notification of liability to pay import duty by release to the free-circulation, temporary admission or authorised use procedure U.K.

40.—(1) Where a person makes a Customs declaration for the free-circulation procedure M1 , a temporary admission procedure M2 or an authorised use procedure M3 which is required to state the amount of import duty on the chargeable goods M4 to which the declaration relates and the declaration states the amount, the release to the relevant procedure is to be taken to be the notification of liability to pay the import duty stated in the Customs declaration.

[F1 (2) Paragraph (1) does not apply if—

(a) a comprehensive guarantee M5 is given in relation to the goods declared for a Customs procedure; or

(b) the goods were declared for a Customs procedure using the transitional EIDR simplified Customs declaration process.]

[F2 (3) Paragraph (1) does not apply if—

(a) the person making the declaration, or the person in whose name the declaration is made, is approved to defer payment of liability to import duty under regulation 43(5) or (8);

(b) HMRC has been notified by, or on behalf of, the person so approved that that person intends to defer liability in respect of the chargeable goods to which the declaration relates; and

(c) that deferral would be in accordance with regulation 43(4).]

Textual Amendments

F1 Reg. 40(2) substituted (31.12.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2), 3(9); S.I. 2020/1643, reg. 2, Sch.

F2 Reg. 40(3) inserted (31.12.2020) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2), 7(5); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Reg. 40 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 “The free-circulation procedure” is defined in section 3 of the Act.

M2 “A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.

M3 “An authorised use procedure” is defined in paragraph 13 of Schedule 2 to the Act.

M4 “Chargeable goods” is defined in section 2 of the Act.

M5 “Comprehensive guarantee” is defined in paragraph 8(1)(b) of Schedule 6 to the Act.

[F3 Notification of a liability to pay import duty where declaration made by carnet U.K.

40A.— (1) Where a Customs declaration is made by means of an ATA carnet a claim by HMRC for the sum undertaken to be paid by the guaranteeing association is to be taken to be notification of the liability to pay the import duty stated in the claim.

(2) Where a Customs declaration is made by means of a CPD carnet notification by HMRC to the guaranteeing association of non-discharge of the carnet is to be taken to be notification of the liability to pay the import duty stated in the notification of non-discharge.

(3) In this regulation “ATA carnet” and “CPD carnet” have the same meanings as in regulation 22.]

Textual Amendments

F3 Reg. 40A inserted (31.12.2020) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2), 7(6); S.I. 2020/1643, reg. 2, Sch.

Discharge of liability to import duty U.K.

41.—(1) A liability to import duty incurred in respect of goods is discharged—

(a) to the extent of any payment accepted by HMRC made in respect of that liability;

(b) if the Customs declaration made in respect of the goods is withdrawn in accordance with paragraph 16 of Schedule 1 to the Act;

(c) if the goods in respect of which the liability arises are destroyed—

(i) subject to paragraph (2), whilst subject to the control of, and with the consent of, an HMRC officer;

(ii) in accordance with paragraph 16(b) of Schedule 3 to CEMA; or

(iii) by abnormal and unforeseeable circumstances beyond the control of any person liable to the import duty; or

(d) where the goods are declared for an authorised use procedure, if the goods are exported from the United Kingdom in accordance with the applicable export provisions M6 [F4 or removed from Great Britain to Northern Ireland].

(2) Paragraph (1)(c)(i) does not apply if an application for remission or repayment of duty has been made under Part 7 of these Regulations in relation to the liability and HMRC has consented to the destruction of the goods under regulation 62(6)(a) in relation to which the liability arises.

(3) HMRC must publish a notice specifying the forms of payment that will be accepted to discharge a liability to pay import duty.

Textual Amendments

F4 Words in reg. 41(1)(d) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(2); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C2 Reg. 41(1)(d) modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 5(8) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I2 Reg. 41 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M6 Section 35 defines for the purposes of Part 1 of the Act what is meant by an export of goods from the United Kingdom being in accordance with the applicable export provisions.